||Business Process Reengineering (BPR) can lead to revolutionary improvement for a company. This is the reason why more and more companies have put their effort and investment toward pursuing these kinds of projects, such as Hongkong Telecom and Gunzetal. However, the results of many projects are not satisfactory . One of the main reason is the lack of a systematic approach to guide the companies to perform BPR project. The method of reengineering still needs further research and evolution for future success. To contribute to this objective, many researchers have advocated the BPR concept and used commercial tools for carrying out BPR. In this thesis, I use the Accountability-Centered Approach to illustrate how to conduct BPR in a step-by-step manner. It is a systematic guideline for the reengineering team to redesign business processes for their companies. To depict the approach proposed, two case studies of the product realization process of Gold Peak Electronic and accounts payable process of Ford are discussed in this thesis.